1998 (9) TMI 89

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....e Tribunal, New Delhi (hereinafter referred to as `the Tribunal') dated February 14, 1994 whereby the Tribunal, has upheld the order passed by the Collector, Customs, Kandla dated March 8, 1991 directing confiscation of the goods imported by the appellant and imposition of the penalty of Rs. 5,00,000/- and directing that the goods could be released subject to payment of reademption fine of Rs. 20,....

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....been under-declared with a view to evade payment of appropriate customs duty; and (3) The subject goods have been imported unauthorisedly inasmuch as they were not covered by the endorsement on the licence produced for clearance." 2. In the said show cause notice it was also stated that some of the goods were without marks; in some cases marking were torn-off in identical manner of all the s....

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....s not valid and did not cover the goods imported." 3. The Collector demanded a differential customs duty of Rs. 64,72,362/- and while ordering confiscation of the goods imposed a redemption fine of Rs. 20,00,000/- and penalty of Rs. 5,00,000/-. The Tribunal by the impugned judgment has agreed with the findings recorded by the Collector but has recorded the redemption fines and penalty as indica....